Maharashtra AAR rules liquidated damages, forfeited deposits, and written-back balances for MSETCL are not supply under GST, impacting tax liability for state transmission utility.
Maharashtra AAR rules Amruta Fettlers’ shot blasting on customer’s castings is job work under SAC 9988, attracting 12% GST as per Notification 11/2017-CT(R).
Maharashtra AAR ruled Gantrex India’s erection services for ISRO are a pure service, not a works contract, as goods were supplied by a separate entity.
Maharashtra AAR rules Nitiraj’s Infantometer is a medical device (12% GST, HSN 9018), but its Stadiometer is a general measuring tool (18% GST, HSN 9017).
Maharashtra AAR rules on K R Innovation’s fruit protection bags, classifying them under HSN 48194000. Find out the impact on GST rates for manufacturers.
Maharashtra AAR rules that a removable baby car seat is classified as ‘Other seats’ under HSN 94018000, not as a primary vehicle seat or an accessory.
Maharashtra AAR has ruled that interest received on deferred annuity payments under Hybrid Annuity Model (HAM) for road projects is subject to GST.
American Education Trust voluntarily withdrew its application to the GST AAR Maharashtra regarding tax liability on pre-primary education services and GST registration.
Bombay High Court rules cash credit accounts cannot be provisionally attached under MGST Act Section 83, citing they are not taxpayer property.
ITAT Ahmedabad held that goodwill arose from the excess of consideration over the net value of tangible assets transferred in amalgamation and was therefore a valid intangible asset eligible for depreciation under section 32(1)(ii).
